A writ petition challenging the confiscation and auction of a vehicle under the Excise Act was dismissed. The court held that Section 58 time limits did not apply due to petitioner's delay and Rule 14 was inapplicable as it came into force after the auction.
The writ petition was dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7457 of 2022
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Ramadhar Roy S/o Late Gupta Roy Resident of Village/Mohalla- South of Civil Court, Yaduvanshi Nagar, Nasariganj, Danapur, Dinapur-cum-Khagaul, District- Patna, Bihar.
... ... Petitioner/s
Versus
... ... Respondent/s
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Appearance : For the Petitioner/s : Mr.Shambhu Sharan, Advocate For the Respondent/s : Mr.Vikash Kumar (SC-11)
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CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE ARUN KUMAR JHA ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
Date : 16-10-2023
In the instant petition, petitioner has prayed for the
following reliefs:-
"(i) For quashing the order contained in Memo No. 111 dated 23.03.2022 issued under the signature of Additional Chief Secretary Department of Registration and Excise in Excise Revision No. 38 of 2022 whereby and whereunder the revision application filed by the petitioner has been dismissed and the order
Patna High Court CWJC No.7457 of 2022 dt.16-10-2023 2/7
contained in Memo No.- 1050 dated 04.10.21 issued under the signature of Excise Commissioner, Patna has been affirmed.
(ii) For quashing the order contained in Memo No.- 1050 dated 04.10.21 issued under the signature of Excise Commissioner, Patna whereby and whereunder the Excise Appeal Case No.661/2021 filed by the petitioner has been dismissed and affirmed the order dated 22.02.2021 passed by Senior Deputy Collector, Patna in vehicle Confiscation Case No.-178 of 2020 arising out of Special Case No.- 2247/2020 under Excise Prohibition Act 30 (a), 37 (b) / (c) dated 04.10.2021.
(iii) For quashing the order contained in Memo No.-2375 dated 04.10.2021, whereby and whereunder the vehicle of the petitioner has been auctioned in favour of Respondent No.- 7
(iv) For quashing the order dated 22.02.21 passed by Senior Deputy Collector in Vehicle Confiscation Case No.-461/202021 whereby and whereunder the vehicle of the petitioner has been confiscated and a direction has been issued to auction the vehicle of the petitioner.
(v) Petitioner further seeks for any other relief/ relief if petitioner found entitled in the facts and circumstances of the present case."
Patna High Court CWJC No.7457 of 2022 dt.16-10-2023 3/7
regard, the Superintendent of Police, Patna forwarded report on 12.06.2020 to the concerned District Magistrate. The petitioner had appeared before the District Magistrate on 08.09.2020. Thereafter, petitioner could not file his reply or has a say in the matter of confiscation till 22.02.2021 resulted in deciding the confiscation proceedings on 22.02.2021. Petitioner had suffered confiscation order and he had preferred appeal before the Appellate Authority on 23.09.2021 and suffered an order on 04.10.2021. Similarly, he has suffered order in the revision on 23.03.2022, hence, the present petition.
Patna High Court CWJC No.7457 of 2022 dt.16-10-2023 4/7
2021'). It is also submitted that at throw away price, subject matter of motor vehicle has been auctioned and petitioner intends to pay the auction price for return of subject matter of motor vehicle.
Patna High Court CWJC No.7457 of 2022 dt.16-10-2023 5/7
08.09.2021, therefore, Rule 14 is not attracted. It is submitted that as on 08.09.2021, the date on which subject matter of motor vehicle was auctioned under Rules, 2021 was not existing in the eye of law. Therefore, the confiscating authority or the competent authority was not required to wait for auction of the subject matter of motor vehicle till disposal of appeal. Therefore, the petitioner has not made out a case.
Patna High Court CWJC No.7457 of 2022 dt.16-10-2023 6/7
Patna Edition, Patna while assigning the date of auction as 08.09.2021. If the petitioner was not given auction notice the same cannot be appreciated in view of the fact that auction of motor vehicle was notified in the Hindustan (Hindi) Newspaper.
Patna High Court CWJC No.7457 of 2022 dt.16-10-2023 7/7
and this Court is not an expert body to assess the valuation of the motor vehicle. If it is on lower side and if the petitioner feels that arbitrarily the assessment has been made towards valuation of motor vehicle in that event petitioner is at liberty to invoke appropriate remedy insofar as finding given by the assessing authority in respect of subject matter of motor vehicle @ Rs. 70,000/- would be unreasonable.
(P. B. Bajanthri, J)
( Arun Kumar Jha, J)
Vikash/-
AFR/NAFR NAFR CAV DATE N/A Uploading Date Transmission Date N/A
3 issues framed by the court
Whether Section 58 of the Bihar Prohibition and Excise Act 2016 mandates decision within 90 days from the date of appearance in confiscation proceedings?
Whether Rule 14 of the Bihar Prohibition and Excise Rules, 2021 bars auction of the vehicle before the appeal was decided?
Whether the personal notice of the auction was required when it was notified in a newspaper?
2 provisions across 2 enactments
Ramadhar Roy
The State of Bihar
District Transport Officer, Patna
Rajesh Kumar
P. B. Bajanthri
Arun Kumar Jha
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
